XXXX&Xxxxxx;XĚX&Xxxxxx; XXŘ&Xxxxxx;XXX&Xxxxxx; KOMISE (XX) č. 17/2014
ze xxx 10. xxxxx 2014,
xxxx&xxxxxx;x se xxxxxx&xxxxxx; xxxxxxxxxxxxxx&xxxxxx; xxxxxx&xxxxxx;ř pro xxx&xxxxxx;xxx&xxxxxx; xxx&xxxxxx;&xxxxxx;xx&xxxxxx;xx opatření x rámci xxxxxxxxxx xxxxx&xxxxxx; reakce xxxxx xxxxxxůx v xxxxxxx XXX
XXXXXXX&Xxxxxx; XXXXXX,
x xxxxxxx xx Xxxxxxx x xxxxxx&xxxxxx;x&xxxxxx; Xxxxxxx&xxxxxx; unie,
x xxxxxxx xx xxěxxxxx Xxxx 2006/112/XX xx xxx 28. xxxxxxxxx 2006 o společném xxxx&xxxxxx;xx xxxě x xřxxxx&xxxxxx; xxxxxxx (1), x xxxx&xxxxxx;xx xx čl. 199x xxxx. 4 xxxxxx&xxxxxx; xxěxxxxx,
xxxxxxxx k xěxxx xůxxxůx:
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(1) |
Xxěxxxxx 2006/112/XX, xx xxěx&xxxxxx; směrnice Xxxx 2013/42/XX (2), xxx&xxxxxx;x&xxxxxx; xxxxxxxxxxx xxxxx&xxxxxx; xxxxxx xxx boj xxxxx xxxxxxůx x xxxxxxx xxxě x přidané xxxxxxx (DPH). |
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(2) |
Mechanismus rychlé xxxxxx umožňuje členským xx&xxxxxx;xůx xxx&xxxxxx;xxx xřxxxx&xxxxxx; xxx&xxxxxx;&xxxxxx;xx&xxxxxx;xx opatření odchylného xx obecného xxxxxxxx xxxxxxxx&xxxxxx;xx xxěxxxx&xxxxxx; 2006/112/XX, xxxxx jde x xxxxx povinnou xxx&xxxxxx;xx xxň x xřxxxx&xxxxxx; xxxxxxx. Xxxx xxxxřxx&xxxxxx; xxxx&xxxxxx;x&xxxxxx; x xxxxxňxx&xxxxxx;x&xxxxxx; xxxxxxxxxx xřxxxxxx&xxxxxx; daňové xxxxxxxxxx k XXX xxx &xxxxxx;čxxx xxxx xxxxx x&xxxxxx;xx&xxxxxx;x a xxxx&xxxxxx;xx&xxxxxx;x xxxx&xxxxxx;x xxxxxxů, xxxx&xxxxxx; xx xxxxx x&xxxxxx;xx ke xxxčx&xxxxxx;x x nenapravitelným xxxxxčx&xxxxxx;x xxx&xxxxxx;x&xxxxxx;x. |
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(3) |
X x&xxxxxx;xxx xxxxxxxx xxxxxxx&xxxxxx;x&xxxxxx;x&xxxxxx; xxx&xxxxxx;xxx&xxxxxx; xxx&xxxxxx;&xxxxxx;xx&xxxxxx;xx xxxxřxx&xxxxxx; x x&xxxxxx;xxx xxxxxxxxxx xxxxx&xxxxxx; reakce xx xěx x&xxxxxx;x xřxxxx xxxxxxxxxxxxxx&xxxxxx; xxxxxx&xxxxxx;ř xxx xxx&xxxxxx;xxx&xxxxxx; popisující x xxxxxxxxxx&xxxxxx;x&xxxxxx; xxžxxxxxx&xxxxxx; xxxxxxxxx xx xxxxxxx&xxxxxx;x&xxxxxx;xx čxxxxx&xxxxxx;xx státu. |
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(4) |
Aby xx xxx&xxxxxx;xxx x xxxxxxxx&xxxxxx;xx xxxxxx xxxxxxx&xxxxxx;x&xxxxxx;, xěxx xx být xxxx xxxxxx&xxxxxx;řx xřxxxx&xxxxxx;x&xxxxxx;xx Komisi xxxxxxxxxxxx. |
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(5) |
Xxxxřxx&xxxxxx; xxxxxxxx&xxxxxx; x&xxxxxx;xxx xxř&xxxxxx;xxx&xxxxxx;x xxxx x xxxxxxx xx xxxxxxxxxxx Xx&xxxxxx;x&xxxxxx;xx výboru xxx xxx&xxxxxx;xx&xxxxxx; xxxxxxx&xxxxxx;xx, |
XŘXXXXX XXXX XXŘ&Xxxxxx;XXX&Xxxxxx;:
Čx&xxxxxx;xxx 1
1. Členské xx&xxxxxx;xx xxxžxx&xxxxxx; xxxxxxxxxxxxxx&xxxxxx; xxxxxx&xxxxxx;ř xxxxxx&xxxxxx; v xř&xxxxxx;xxxx xxxxxx xxř&xxxxxx;xxx&xxxxxx;, xxx Xxxxxx xxx&xxxxxx;xxxx xřxxxx&xxxxxx; xxx&xxxxxx;&xxxxxx;xx&xxxxxx;xx opatření x x&xxxxxx;xxx xxxxxxxxxx xxxxx&xxxxxx; xxxxxx podle čx&xxxxxx;xxx 199x xxxx. 4 xxěxxxxx 2006/112/XX.
2.&xxxx;&xxxx;&xxxx;Xxx&xxxxxx;xxx&xxxxxx; uvedené x xxxxxxxx 1 xx xxx&xxxxxx;x&xxxxxx; xxxxxxxxxxxx xx xxčxxxx e-mailovou xxxxxx, xxxxxx Komise xxěxxxx Xx&xxxxxx;x&xxxxxx;xx výboru xxx správní xxxxxxx&xxxxxx;xx.
Čx&xxxxxx;xxx 2
Xxxx xxř&xxxxxx;xxx&xxxxxx; xxxxxxxx x platnost xřxx&xxxxxx;x xxxx po xxxx&xxxxxx;&xxxxxx;xx&xxxxxx; x Úředním xěxxx&xxxxxx;xx Xxxxxxx&xxxxxx; xxxx.
Toto xxxxxxxx xx xxxxxxx x celém xxxxxxx x xxxxx xxxxxxxxxx xx xxxxx xxxxxxxxx xxxxxxx.
X Xxxxxxx xxx 10. xxxxx 2014.
Xx Xxxxxx
Xxxx Xxxxxx XXXXXXX
xxxxxxxx
(1)&xxxx;&xxxx;Xx. xxxx. X 347, 11.12.2006, x. 1.
(2)&xxxx;&xxxx;Xxxxxxxx Xxxx 2013/42/XX xx xxx 22. xxxxxxxx 2013, xxxxxx xx xxxx směrnice 2006/112/XX x xxxxxxxxx xxxxxxx daně x xxxxxxx xxxxxxx, pokud xxx x xxxxxxxxxxx xxxxxx xxxxxx xxxxx xxxxxxxx x xxxxxxx XXX (Xx. xxxx. X 201, 26.7.2013, x. 1).
XXXXXXX
